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If a company accelerates $100 million of depreciation expense in the 4th quarter of the year, what is the impact on the company's statement of

If a company accelerates $100 million of depreciation expense in the 4th quarter of the year, what is the impact on the company's statement of cash flows? Assume no tax impact.

Cash from operations will decrease by $100 million.

Cash from operations will increase by $100 million.

There is no impact to cash from operations and the overall cash flow statement.

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